# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 267

Extent: E+W+S+N.I.

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/18/division/267 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-18/division-267
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.